640 BOAKD OF AGRICULTURE. 



Sec. 3. That section eii^ht of an Act entitled "An Act defining butter, 

 also imposing a tax upon and regulating the manufacture, sale, importa- 

 tion, and exportation of oleomargarine," approved August second, eighteen 

 hundred and eighty-six. be. and the same is hereby amended so as to read 

 as follows: 



"Section 8. That upon oleomargarine which shall be manufactured 

 and sold, or removed for consumption or use. there shall be assessed and 

 collected a tax of ten cents per pound, to be paid by the manufacturer 

 thereof; and any fractional part of a pound in a package shall be taxed 

 as a pound: Provided, When oleomargarine is free from artificial colora- 

 tion that causes it to look like butter of any shade of yellow said tax 

 shall be one-fourth of one cent per pound. The tax levied by this section 

 shall be represented by coupon stamps; and the provisions of existing 

 laws governing the engraving, issue, sale, accountability, effacement, and 

 destruction of stamps relating to tobacco and snuff, as far as applicable, 

 are hereby made to apply to stamps provided for by this section." 



Sec. 4. That for the purpose of this Act "butter" is hereby defined 

 to mean an article of food as defined in "An Act defining butter, also 

 imposing a tax upon and regulating the manufacture, sale, importation, 

 and exportation of oleomargarine," approved August second, eighteen hun- 

 dred and eighty-six; that "adulterated butter" is hereby defined to mean a 

 grade of butter produced by mixing, reworking, rechurning in milk or 

 cream, refining, or in any way producing a uniform, purified, or improved 

 product from different lots or parcels of melted or unmelted butter or 

 butter fat, in which any acid, alkali, chemical, or any substance whatever 

 is introduced or used for the purpose or with the effect of deodorizing or 

 removing therefrom raiicidity, or any butter or butter fat with which there 

 is mixed any substance foreign to butter as herein defined, with intent or 

 effect of cheapening in cost the product, or any butter in the manufacture 

 or manipulation of which any process or material is used with intent or 

 effect of causing the aV)Sorption of abnormal quantities of water, milk, or 

 cream; that "process butter" or "renovated butter" is hereby defined to 

 mean butter which has been subjected to any process by which it is 

 melted, clarified or refined and made to resemble genuine butter, always 

 excepting "adulterated butter" as defined by this Act. 



That special taxes are imposed as follows: 



Manufacturers of process or renovated butter shall pay fifty dollars 

 per year and manufacturers of adulterated butter shall pay six hundred 

 dollars per year. Every person who engages in the production of process 

 or renovated butter or adulterated butter as a business shall be considered 

 to be a manufacturer thereof. 



Wholesale dealers in adulterated butter shall pay a tax of four hun- 

 dred and eighty dollars per annum, and retail dealers in adulterated butter 

 shall pay a tax of forty-eight dollars per annum. Every person who sells 



